# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（事業所税に関する経過措置） — address `suppl-4041-5/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax caption: machine translation, not official suppl-4041-5/art-11 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11 **第一項** 別段の定めがあるものを除き、新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項及び第四項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成四年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成四年前の年分の個人の事業及び平成四年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。 suppl-4041-5/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1992 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1992, and the business of individuals for 1992 that was abolished before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。以下この項及び次項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項及び次項において同じ。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-4041-5/art-11/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) carried out on or after the Effective Date, and with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第三十二条の三第三項に規定する事業転換完了日までに行われる同項に規定する施設に係る事業所用家屋の新築又は増築に対して課すべき新増設に係る事業所税については、なお従前の例による。 suppl-4041-5/art-11/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-3 With regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in Article 32-3, paragraph (3) of the Supplementary Provisions of the Former Act, carried out up to the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第三十二条の三の二第一項に規定する事業のうち、同項に規定する事業転換完了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する事業転換完了日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。 suppl-4041-5/art-11/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-4 With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for the business of corporations up to the business year that first ends on or after the business conversion completion date prescribed in that paragraph and for the business of individuals up to the year that includes the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-5/art-11/par-1: 新法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-4041-5/art-11/par-1: この項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4041-5/art-11/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 - suppl-4041-5/art-11/par-1: 第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4041-5/art-11/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-4 - suppl-4041-5/art-11/par-2: 新法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-4041-5/art-11/par-2: この項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4041-5/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 - suppl-4041-5/art-11/par-2: 次項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4041-5/art-11/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-3 - suppl-4041-5/art-11/par-2: 新法第七百一条の三十一第一項第七号 → 地方税法 第七百一条の三十一第一項第七号 (Article 701-31, paragraph (1), item (vii)), art-701-31/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-1 - 地方税法 附則第十一条第二項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-11/par-2 - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27